26 CFR Subpart D
Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)
June 25, 2020
§
31.3301-1
Persons liable for tax
§
31.3301-2
Measure of tax
§
31.3301-3
Rate and computation of tax
§
31.3301-4
When wages are paid
§
31.3302(a)-1
Credit against tax for contributions paid
§
31.3302(a)-2
Refund of State contributions
§
31.3302(a)-3
Proof of credit under section 3302(a)
§
31.3302(b)-1
Additional credit against tax
§
31.3302(b)-2
Proof of additional credit under section 3302(b)
§
31.3302(c)-1
Limit on total credits
§
31.3302(d)-1
Definitions and special rules relating to limit on total credits
§
31.3302(e)-1
Successor employer
§
31.3306(a)-1
Who are employers
§
31.3306(b)-1
Wages
§
31.3306(b)-1T
Question and answer relating to the definition of wages in section 3306(b) (Temporary)
§
31.3306(b)-2
Reimbursement and other expense allowance amounts
§
31.3306(b)(1)-1
$3,000 limitation
§
31.3307-1
Deductions by an employer from remuneration of an employee
§
31.3306(b)(2)-1
Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death
§
31.3306(b)(3)-1
Retirement payments
§
31.3306(b)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses
§
31.3306(b)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans
§
31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law
§
31.3306(b)(7)-1
Payments other than in cash for service not in the course of employer's trade or business
§
31.3306(b)(8)-1
Payments to employees for non-work periods
§
31.3306(b)(9)-1
Moving expenses
§
31.3306(b)(10)-1
Payments under certain employers' plans after retirement, disability, or death
§
31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program
§
31.3306(c)-1
Employment; services performed before 1955
§
31.3306(c)-2
Employment; services performed after 1954
§
31.3306(c)-3
Employment; excepted services in general
§
31.3306(c)(1)-1
Agricultural labor
§
31.3306(c)(2)-1
Domestic service
§
31.3306(c)(3)-1
Services not in the course of employer's trade or business
§
31.3306(c)(4)-1
Services on or in connection with a non-American vessel or aircraft
§
31.3306(c)(5)-1
Family employment
§
31.3306(c)(6)-1
Services in employ of United States or instrumentality thereof
§
31.3306(c)(7)-1
Services in employ of States or their political subdivisions or instrumentalities
§
31.3306(c)(8)-1
Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax
§
31.3306(c)(9)-1
Railroad industry; services performed by an employee or an employee representative under the Railroad Unemployment Insurance Act
§
31.3306(c)(10)-1
Services in the employ of certain organizations exempt from income tax
§
31.3306(c)(10)-2
Services of student in employ of school, college, or university
§
31.3306(c)(10)-3
Services before 1962 in employ of certain employees' beneficiary associations
§
31.3306(c)(11)-1
Services in employ of foreign government
§
31.3306(c)(12)-1
Services in employ of wholly owned instrumentality of foreign government
§
31.3306(c)(13)-1
Services of student nurse or hospital intern
§
31.3306(c)(14)-1
Services of insurance agent or solicitor
§
31.3306(c)(15)-1
Services in delivery or distribution of newspapers, shopping news, or magazines
§
31.3306(c)(16)-1
Services in employ of international organization
§
31.3306(c)(17)-1
Fishing services
§
31.3306(c)(18)-1
Services of certain nonresident aliens
§
31.3306(d)-1
Included and excluded service
§
31.3306(i)-1
Who are employees
§
31.3306(j)-1
State, United States, and citizen
§
31.3306(k)-1
Agricultural labor
§
31.3306(m)-1
American vessel and aircraft
§
31.3306(n)-1
Services on American vessel whose business is conducted by general agent of Secretary of Commerce
§
31.3306(p)-1
Employees of related corporations
§
31.3306(r)(2)-1
Treatment of amounts deferred under certain nonqualified deferred compensation plans
§
31.3308-1
Instrumentalities of the United States specifically exempted from tax imposed by section 3301
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